Rules of Organisation and Functioning

R E G U L A M E N T U L  I N T E R N OF THE

AUTHORITY FOR THE PUBLIC OVERSIGHT OF STATUTORY AUDIT ACTIVITY

I N T R O D U C E R E

The Authority for the Public Oversight of Statutory Audit Activity (ASPAAS) is organised and operates as a public institution with legal personality under the Ministry of Public Finance. Its role is to increase public confidence in audited annual and consolidated annual financial statements. Its main objectives are: improving statutory audit quality, increasing the professionalism of statutory auditors and audit firms, public-interest oversight of statutory audit activity in line with EU and other applicable regulations, and ensuring the effectiveness of its own activity in the field of statutory audit.

C A P I T O L U L  I
General provisions

Article 1

(1) ASPAAS was established under Law No 162/2017 on the statutory audit of annual financial statements and consolidated annual financial statements and amending certain legal acts, and operates under Government Decision No 817/15.11.2017 on the structure and number of posts of the Authority for the Public Oversight of Statutory Audit Activity, as amended and supplemented. (2) ASPAAS has the following tasks:

  a) authorising statutory auditors and audit firms and withdrawing their authorisation;

  b) registering and updating statutory auditors and audit firms in the Public Electronic Register;

  c) continuing education of statutory auditors and training of trainees in statutory

audit;

  d) carrying out statutory audit quality assurance inspections of statutory auditors and audit firms;

  e) adopting measures and imposing the sanctions provided for by law;

  f) overseeing and controlling how the Chamber of Financial Auditors of Romania (CAFR) performs the tasks delegated under Article 52 of Law No 162/2017;

  g) cooperating with other competent authorities in Romania and other Member States and with other national and international bodies involved in drafting and implementing statutory audit regulations;

  h) providing information and responses to requests from the European Commission on the statutory audit profession and national public-interest oversight of statutory audit;

  i) issuing its own regulations on the basis and in application of Law No 162/2017.

(3) ASPAAS also performs the following tasks needed to exercise its powers:

a) implementing the strategy for public-interest oversight of statutory audit;

b) adopting the Code of Ethics issued by IFAC;

c) overseeing the translation and review of the translation of the international auditing standards and the Code of Ethics issued by IFAC;

d) any other tasks specific to its field of activity laid down by law or by other national and EU regulations.

(4) To perform its tasks, ASPAAS requests information from statutory auditors, audit firms or CAFR. (5) ASPAAS establishes, in accordance with the law, cooperation with EU institutions, bodies, offices and agencies. (6) ASPAAS establishes, in accordance with the law and together with ministries and other specialised central and local public administration bodies, the system of data, information and periodic reporting in its field of activity.

Article 2

(1) ASPAAS is headed by a President with the rank of Under-Secretary of State, appointed by decision of the Prime Minister on the proposal of the Minister of Public Finance. (2) The President of ASPAAS is a tertiary authorising officer and may delegate this capacity to senior civil servants under the conditions laid down by law; the delegation order specifies its limits and conditions. (3) In exercising their powers, the President of ASPAAS issues orders and decisions. (4) Orders of the President of ASPAAS of a regulatory nature are published in the Official Gazette of Romania, Part I. (5) The President represents ASPAAS in its relations with public administration authorities, other legal persons, natural persons and bodies in Romania and abroad. (6) The President of ASPAAS may, under the conditions laid down by law, delegate certain powers to senior civil servants within ASPAAS; the delegation order specifies its limits and conditions. (7) Where the President of ASPAAS is unable, for justified reasons, to exercise their powers, they delegate, by order, one of the senior civil servants to exercise them; the delegation order specifies its limits and conditions. (8) The President of ASPAAS is accountable to the Minister of Public Finance for the entire activity of ASPAAS.

Article 3

The organisational structure of ASPAAS is set out in the annex to Government Decision No 468/28.06.2018 amending Government Decision No 817/15.11.2017 on the structure and number of posts of ASPAAS.

Article 5

(1) ASPAAS staff exercising public authority by virtue of their civil service post enjoy all the rights and have all the obligations arising from Law No 188/1999 on the Statute of Civil Servants, republished, as amended and supplemented, and from any other legal provisions in force applicable to the civil service. (2) ASPAAS staff carrying out secretarial, administrative, protocol, housekeeping, maintenance and service activities, and other staff not exercising public authority, are contract staff under labour law, with all the related rights and obligations under Law No 53/2003 – the Labour Code, republished, as amended and supplemented.

Article 6

The ASPAAS Internal Regulations apply to public office holders, staff appointed to senior and executive civil service posts, contract staff in executive posts, and persons delegated or seconded to ASPAAS.

Article 7

These Internal Regulations are based on the general legal provisions of: – Law No 188/1999 on the Statute of Civil Servants, republished, as amended and supplemented; – Law No 7/2004 on the Code of Conduct for Civil Servants, republished, as amended and supplemented, for staff appointed to senior and executive civil service posts; – Law No 477/2004 on the Code of Conduct for contract staff in public authorities and institutions, and the Labour Code approved by Law No 53/2003, republished, as amended and supplemented, for contract staff employed under permanent or fixed-term individual employment contracts; – Law No 571/2004 on the protection of staff in public authorities, public institutions and other institutions who report breaches of the law; they also contain provisions specific to ASPAAS activity; – Law No 161/2003 on measures to ensure transparency in the exercise of public office and in the business environment, and on the prevention and punishment of corruption, as amended and supplemented.

Article 8

(1) For civil servants, service relations are relations of hierarchical subordination involving the exercise of public authority, under the conditions laid down by law, based on the following principles underlying the civil service:

a) legality, impartiality and objectivity;

b) transparency;

c) efficiency and effectiveness;

d) accountability, in accordance with the law;

e) citizen focus;

f) stability in the civil service;

g) hierarchical subordination.

(2) For contract staff, employment relations are relations of hierarchical subordination arising from the conclusion, performance, amendment or termination of an individual employment contract, under the conditions laid down by law, which do not involve the exercise of public authority. (3) The service relations of civil servants and the employment relations of contract staff are governed by the following fundamental principles of labour relations:

a) freedom of work is guaranteed by the Constitution. The right to work may not be restricted;

b) forced labour is prohibited;

c) equal treatment of all employees;

d) any direct or indirect discrimination against an employee on grounds of sex, sexual orientation, genetic characteristics, age, nationality, race, colour, ethnicity, religion, political opinion, social origin, disability, family situation or responsibilities, or trade union membership or activity is prohibited;

e) every employee is entitled to working conditions appropriate to their activity, social protection, occupational safety and health, and respect for their dignity and conscience, without any discrimination;

f) the right to equal pay for equal work;

g) the right to the protection of personal data;

h) the right to protection against unlawful dismissal;

i) the right of employees to associate freely to defend their rights and promote their professional, economic and social interests;

j) consensuality and good faith.

Article 9

The Internal Regulations contain at least the following categories of provisions:

a) rules on occupational protection, hygiene and safety;

b) obligations of ASPAAS management;

c) obligations of ASPAAS civil servants and contract staff;

d) general rules of professional conduct applicable to civil servants and contract staff;

e) organisation of working time and rest time;

f) specific rules on work discipline;

g) disciplinary breaches and applicable sanctions;

h) rules on the disciplinary procedure;

i) procedure for dealing with requests, petitions or complaints;

j) measures to protect persons who have reported breaches of the law within ASPAAS committed by persons in management or executive posts within the institution.

C H A P T E R II
Rules on occupational protection, hygiene and health
 

Article 10

(1) ASPAAS management must provide appropriate working conditions for its staff, in compliance with hygiene and sanitary rules. (2) ASPAAS management must take the measures provided for by law to ensure that work is carried out in conditions of full protection and safety, ensuring normal working and hygiene conditions that protect employees’ health and physical integrity.

Article 11

Within its responsibilities, ASPAAS takes the necessary measures to protect employees’ safety and health, including occupational risk prevention, information and training, and the organisation of occupational protection and the necessary means, in compliance with the following general principles of prevention:

a) avoiding risks;

b) evaluating risks that cannot be avoided;

c) adapting work to the individual, especially as regards the design of workplaces and the choice of equipment and working methods, with a view in particular to alleviating monotonous and repetitive work and reducing their effects on health;

d) adapting to technical progress;

e) combating risks at source;

f) replacing the dangerous by the non-dangerous or less dangerous;

g) giving collective protective measures priority over individual protective measures;

h) giving appropriate instructions to employees.

Article 12

To prevent workplace accidents, ASPAAS management, through the designated specialised unit, takes the following measures:

a) setting occupational protection rules and checking compliance with them;

b) periodic training in occupational safety and hygiene rules, recording in the training record both the training and the checking of employees’ knowledge of the rules;

c) displaying specific occupational protection and hygiene instructions at workplaces;

d) complying with the provisions on working and rest time and on the work of young people and women;

e) ensuring the working conditions provided for in social insurance legislation, complying with the protection rules for persons with disabilities and for mothers and children, and ensuring order and cleanliness;

f) periodic disinsection, disinfection and pest control of workplaces, or whenever hygiene conditions or epidemics require it;

g) lighting and ventilation of workplaces and keeping access routes to the various installations in good condition.

Article 13

ASPAAS must ensure employees’ access to an occupational health doctor, whose service consists of preventing workplace accidents and occupational diseases, effectively monitoring occupational hygiene and health conditions, providing medical checks for employees both on recruitment and during employment, and making proposals to management for changing the workplace or type of work of employees for health reasons.

C H A P T E R III
Rights and obligations of the employer
 

Article 14

The employer has mainly the following rights: (1) to determine the organisation and functioning of ASPAAS; (2) to set the tasks, responsibilities and limits of competence of each employee according to their post or work, certified specialism and professional capacity; (3) to give binding instructions to employees, subject to their lawfulness; (4) to monitor how duties and tasks are performed; (5) to establish disciplinary breaches and impose appropriate sanctions in accordance with the law; (6) other rights provided for by law.

Article 15

To ensure optimal conditions and a favourable climate for its activity, ASPAAS has the following main obligations:

a) to ensure the smooth running of activities by establishing an organisational structure suited to the institution’s purpose and role, assigning all employees to posts with a clear definition of their tasks, responsibilities and limits of competence, and monitoring how they perform their duties;

b) to ensure the rational organisation of work for each post, setting tasks and responsibilities in the job description in line with the institution’s Rules of Organisation and Functioning, and ensuring full and efficient use of working time;

c) to organise all activities judiciously by preserving the integrity of the assets under its management, managing material and financial resources rationally and adopting optimal measures to achieve the institution’s objectives and the tasks laid down by law;

d) to ensure equal treatment of all employees and prohibit any direct or indirect discrimination against an employee on grounds of sex, sexual orientation, genetic characteristics, age, nationality, race, colour, ethnicity, religion, political opinion, social origin, disability, family situation or responsibilities, or trade union membership or activity;

e) to grant employees all the rights conferred by the legislation applicable to the civil service, for civil servants, and by individual employment contracts, for contract staff;

f) to pay salaries on the dates and under the conditions laid down;

g) to pay all contributions and taxes it owes and to withhold and pay over the contributions and taxes owed by employees, in accordance with the law;

h) to ensure job stability and staff promotion according to each person’s training, length of service and contribution to the institution’s work, in accordance with the law; to this end, it records annually in appraisal reports the individual performance of subordinate civil servants and contract staff;

i) to ensure permanent and rigorous hierarchical control over how employees perform their obligations and tasks and to take firm action against any breach of order and work discipline;

j) to ensure employees’ unrestricted access to professional development, under the conditions and in the forms provided for by law;

k) to ensure and organise, in accordance with the law, access to public information in its field of activity;

l) to ensure the confidentiality of employees’ personal data;

m) to protect employees against threats, violence and assaults they may suffer in the course of or in connection with their duties;

n) to take the legal measures for the protection of classified information in its field of activity;

o) to take all measures to preserve professional secrecy and ensure rigorous control over the storage and handling of documents constituting professional secrets, to prevent their loss, alienation, destruction or the disclosure of their content;

p) to provide the necessary hygiene supplies;

q) to inform employees of working conditions and matters concerning employment relations;

r) to issue, on request, documents certifying the applicant’s employee status;

s) other obligations provided for by law.

C H A P T E R IV
Rights and obligations of employees

Article 16

(1) ASPAAS employees must observe order and discipline at work and perform all their duties in compliance with the Constitution, the laws governing the institution’s organisation and functioning and the legislation specific to its field of activity, in accordance with:

a) their service relationship or individual employment contract;

b) the ASPAAS Rules of Organisation and Functioning, approved by order of the Minister;

c) the Internal Regulations;

d) Government Decision No 817/2017 on the structure and number of posts of the Authority for the Public Oversight of Statutory Audit Activity, as amended and supplemented;

e) Orders of the President of ASPAAS;

f) instructions from line managers on the conduct of work;

g) other legal provisions in force on order and discipline at work.

(2) ASPAAS staff have the following main obligations:

a) to observe working hours strictly and to use working time fully and efficiently to perform their duties;

b) to perform their duties to the quantity and quality standards set in the job description, in strict compliance with occupational protection rules;

c) to know the provisions of the Constitution, the Labour Code approved by Law No 53/2003, Law No 188/1999, Law No 7/2004, Law No 176/2010, Law No 477/2004, the ASPAAS Rules of Organisation and Functioning, the Internal Regulations and any other instructions given through the hierarchy concerning their work, and to comply with them strictly; ignorance of them does not release them from liability;

d) to comply with Article 94(3) of Law No 161/2003, as amended and supplemented, namely: “civil servants who, in the exercise of their public function, carried out monitoring and control activities in respect of companies, or within autonomous public enterprises, companies or other profit-making entities in the public or private sector, a family association or as a self-employed person, may not work for or provide specialist advice to those companies for 3 years after leaving the civil service”;

e) to inform their line manager immediately of any irregularities found in the performance of their tasks;

f) to maintain and keep the equipment provided in perfect working order;

g) to observe the rules of behaviour within the institution, namely to be courteous, dignified and fair in work relations and to show professionalism and objectivity in dealings with third parties while performing their duties;

h) to observe professional secrecy, in accordance with the law;

i) to comply with the rules on storing and handling confidential documents or documents constituting professional secrets, to prevent their loss, alienation, destruction or the disclosure of their content;

j) to keep confidential the facts, information or documents they learn of in the course of their duties and to comply with the tasks given by their line managers;

k) to preserve the integrity of the institution’s inventory and keep the workplace and access routes clean;

l) to notify their line manager in good time, by any means, of their absence from work, even if justified;

m) on appointment and on leaving, to submit, in accordance with the law, declarations of assets and of interests, if they belong to the categories of persons required to declare their assets and interests. These declarations are updated in accordance with the law;

n) to perform any other obligations under the regulations in force.

Article 17

ASPAAS staff appointed to civil service posts under Law No 188/1999, who have civil servant status, have, in addition to the obligations in Article 16, the following specific obligations arising from their service relationship:

a) to perform their duties professionally, impartially and in accordance with the law, and to refrain from any act that could harm natural or legal persons or the prestige of the civil service;

b) senior civil servants must support reasoned proposals and initiatives from their staff to improve the work of the authority or public institution and the quality of public services provided to citizens;

c) to observe the rules of professional and civic conduct laid down by law;

d) in performing their duties, to refrain from publicly expressing their political beliefs and preferences, not to favour any political party or organisation subject to the same legal regime as political parties, and not to take part in political activities during working hours;

e) senior civil servants may not be members of political parties, organisations subject to the same legal regime as political parties, or foundations or associations attached to political parties;

f) they are responsible, in accordance with the law, for performing the duties of their post and the tasks delegated to them;

g) to comply with instructions from their superiors arising from the specific activities of their unit;

h) to observe professional secrecy and keep confidential the facts, information or documents they learn of in the exercise of their public function, in accordance with the law, except public information;

i) to complete the work assigned to them within the deadlines set by their superiors;

j) to comply strictly with the legal rules on conflicts of interest and incompatibilities.

Article 18

All employees are prohibited from:

a) arriving late or leaving before the end of working hours;

b) leaving the institution’s premises during working hours without their line manager’s approval;

c) bringing in or consuming alcoholic beverages on the institution’s premises;

d) reporting for work intoxicated, under the influence of alcohol or narcotics, or visibly exhausted;

e) smoking outside designated areas;

f) removing any of the institution’s property or documents from its premises without management’s written approval;

g) using for personal purposes, communicating or disclosing by any means, or copying deeds, notes, plans, sketches, data or other documents relating to the institution’s activity;

h) two or more persons entering/leaving the premises using a single access card/pass;

i) holding management positions in the elected or appointed governing structures or bodies of political parties, as defined in their statutes, of organisations subject to the same legal regime as political parties, or of foundations or associations attached to political parties;

j) soliciting or accepting, directly or indirectly, for themselves or others, gifts or other advantages by virtue of their public office;

k) receiving directly requests within their competence or discussing them directly with petitioners, except for staff assigned such tasks, and intervening in the handling of such requests.

Article 19    

Rights of civil servants:

a) civil servants’ right to their opinions is guaranteed;

b) any discrimination between civil servants on grounds of political views, trade union membership, religious beliefs, ethnicity, sex, sexual orientation, financial situation, social origin or any other such ground is prohibited;

c) civil servants have the right to be informed of decisions taken under the Statute of Civil Servants that directly concern them;

d) civil servants’ right to join trade unions is guaranteed;

e) civil servants may freely establish and join trade unions and hold any office within them;

f) where senior civil servants or civil servants who are authorising officers are elected to the governing bodies of trade unions, they must choose one of the two positions within 15 days of their election. If the civil servant opts for the trade union management position, their service relationship is suspended for the duration of that mandate;

g) executive civil servants may simultaneously hold their public post and a position in the governing bodies of trade unions, subject to the applicable rules on incompatibilities and conflicts of interest;

h) civil servants may join professional organisations or other organisations aimed at protecting professional interests;

i) civil servants have the right to strike, in accordance with the law;

j) civil servants on strike are not paid salary or other pay entitlements for the duration of the strike;

k) civil servants are entitled to a salary consisting of basic pay and a seniority bonus;

l) civil servants are paid in accordance with the law establishing the unified pay system for civil servants;

m) for hours worked at the request of the head of the authority or public institution beyond normal working hours, or on public holidays or declared non-working days, executive civil servants are entitled to time off in lieu or to pay increased by 100% of basic pay. The number of hours paid at the 100% rate may not exceed 360 per year.*);

n) civil servants may be elected or appointed to public office, in accordance with the law;

o) senior civil servants and management civil servants may be appointed to public office only after their service relationship has ended in accordance with the law;

p) by way of exception, management civil servants may be appointed to public office within the central public administration authorities or institutions where they work or within authorities or institutions hierarchically linked to them;

q) senior civil servants and management civil servants may stand for public office only after their service relationship has ended in accordance with the law;

r) civil servants are entitled, in accordance with the law, to annual leave, sick leave and other leave;

s) during sick leave, maternity leave and childcare leave, the service relationship may not be terminated or modified except at the civil servant’s initiative;

t) public authorities and institutions must provide civil servants with normal working and hygiene conditions that protect their health and physical and mental integrity;

u) civil servants are entitled to medical care, prostheses and medicines, in accordance with the law;

v) civil servants are entitled to pensions and other state social insurance benefits, in accordance with the law;

w) on the death of a civil servant, family members entitled by law to a survivor’s pension receive, for 3 months, the equivalent of the deceased civil servant’s basic salary for their last month of service;

x) where, through the fault of the authority or public institution, the survivor’s pension decision has not been issued within 3 months of the death, it will continue to pay the survivor’s pension entitlements until the decision is issued;

y) civil servants enjoy the protection of the law in performing their duties;

z) the authority or public institution must protect civil servants against threats, violence and assaults they may suffer in the course of or in connection with their duties. To guarantee this right, the authority or public institution will request the support of the competent bodies, in accordance with the law;

aa) the authority or public institution must compensate civil servants who have suffered material damage through its fault while performing their duties.

C A P I T O L U L    V
Rules of professional conduct for civil servants and contract staff

Article 20

(1) The rules of professional conduct are mandatory:

– for civil servants appointed to management and executive civil service posts and for persons temporarily holding a civil service post within the institution, under Law No 188/1999, in accordance with Law No 7/2004;

– for contract staff employed under permanent or fixed-term individual employment contracts, as established by the Labour Code (Law No 53/2003) and Law No 477/2004.

(2) The rules of professional conduct aim at:

a) improving the quality of the public service;

b) good administration in pursuit of the public interest;

c) eliminating red tape and corruption from public administration.

(3) ASPAAS employees must also comply with the Code of Ethics and Integrity for civil servants and contract staff.

Article 21

The professional conduct of civil servants and contract staff is governed by the following general principles: a) supremacy of the Constitution and the law: civil servants and contract staff must respect the Constitution and the laws of the country; b) priority of the public interest: civil servants and contract staff must place the public interest above personal interest in performing their (public) function; c) equal treatment of citizens before public authorities and institutions: civil servants and contract staff must apply the same legal regime in identical or similar situations; d) professionalism: civil servants and contract staff must perform their duties responsibly, competently, efficiently, fairly and conscientiously; e) impartiality and independence/non-discrimination: civil servants and contract staff must be objective and neutral towards any political, economic, religious or other interest in performing their (public) function; f) moral integrity: civil servants and contract staff may not solicit or accept, directly or indirectly, for themselves or others, any material or moral advantage or benefit by virtue of their (public) function, or abuse that function in any way; g) freedom of thought and expression: civil servants and contract staff may express and substantiate their opinions while respecting the rule of law and good morals; h) honesty and fairness: in performing their (public) function and duties, civil servants and contract staff must act in good faith to fulfil their tasks; i) openness and transparency: the activities carried out by employees in performing their function are public and may be subject to citizens’ scrutiny.

Article 22

(1) ASPAAS civil servants and contract staff must observe the following general rules of professional conduct:

A. Ensuring a high-quality public service

– This is achieved through active participation in taking decisions and implementing them in order to fulfil the institution’s remit, within the limits set by the job description; – Civil servants and contract staff must behave professionally and ensure administrative transparency, in accordance with the law, in order to gain and maintain public confidence in the institution’s integrity, impartiality and effectiveness.

B. Loyalty to the Constitution and the law

– Through their acts and conduct, civil servants and contract staff must respect the Constitution and the laws of the country and act to implement the law in accordance with their duties and professional ethics; – Civil servants and contract staff must comply with the legal provisions restricting certain rights.

C. Loyalty to ASPAAS

– Civil servants and contract staff must loyally defend the prestige of ASPAAS and refrain from any act that may harm its image or legitimate interests. To this end, civil servants and contract staff are prohibited from:

a) making untrue public statements about the institution’s activity, policies and strategies or its draft regulatory or individual acts;

b) making unauthorised comments on pending litigation to which the institution is a party;

c) disclosing non-public information other than as provided for by law;

d) disclosing information to which they have access if this could bring undue advantages or harm the image or rights of the institution, its staff or other natural or legal persons;

e) assisting or advising natural or legal persons in bringing legal or other actions against the state or the institution.

D. Freedom of opinion

– Civil servants and contract staff must respect the dignity of their office, balancing freedom of dialogue with promoting the institution’s interests. – Civil servants and contract staff must respect freedom of opinion, not be influenced by personal considerations or popularity, adopt a conciliatory attitude and avoid conflicts arising from differences of opinion.

E. Public activities

– Relations with the media are handled by civil servants and contract staff designated for this purpose by the President of ASPAAS, in accordance with the law. – Those designated to take part in public activities or debates in an official capacity must observe the limits of the mandate given by the President. – If not so designated, civil servants and contract staff may take part in public activities or debates but must make it clear that the opinions they express do not represent the official position of ASPAAS.

F. Political activity

– In performing their function, civil servants and contract staff are prohibited from:

a) taking part in fundraising for political parties;

b) providing logistical support to candidates for public office;

c) cooperating, outside work relations, with natural or legal persons who make donations or sponsorship to political parties;

d) displaying on the institution’s premises insignia or objects bearing the logo or name of political parties or their candidates.

G. Use of their own image

– By virtue of their public office, they may not allow their name or image to be used in advertising to promote a commercial activity or for electoral purposes.

H. Relations in the exercise of the (public) function

– Civil servants and contract staff must behave with respect, good faith, fairness and courtesy and must not harm anyone’s honour, reputation or dignity through offensive language, disclosure of private matters or slanderous reports or complaints; – Civil servants and contract staff must adopt an impartial and reasoned approach to resolving citizens’ problems clearly and efficiently, respecting the principle of equality before the law, applying similar or identical solutions to the same category of facts and eliminating any discrimination based on nationality, religious or political beliefs, financial situation, health, age, sex or other grounds.

I. Conduct in international relations

– Civil servants and contract staff representing the institution in international organisations, educational institutions, conferences, seminars and other international activities must promote a favourable image of the country and of the institution they represent. – In their dealings with representatives of other states, civil servants and contract staff may not express personal opinions on national matters or international disputes. – When travelling abroad, civil servants and contract staff must behave in accordance with protocol and may not break the laws or customs of the host country.

J. Prohibition on accepting gifts, services and advantages

– Civil servants and contract staff must not solicit or accept gifts, services, favours, invitations or any other advantage intended for themselves, their family, parents, friends or persons with whom they have had business or political relations, which could influence their impartiality in performing their functions or constitute a reward for them.

K. Participation in decision-making

– Civil servants and contract staff must act in accordance with the law and exercise their judgement in a reasoned and impartial manner. – They may not promise that a decision will be taken by the institution, other civil servants or other contract staff, or that duties will be performed preferentially.

L. Objectivity in appraisal

– Management civil servants and management contract staff must ensure equal opportunities and treatment in the career development of their subordinate civil servants and contract staff; – Management civil servants and management contract staff must examine and apply objectively the criteria for assessing the professional competence of their subordinate staff when proposing or approving advancement, promotion, transfer, appointment or dismissal, or material or moral incentives, excluding any favouritism or discrimination; – Management civil servants and management contract staff may not favour access to or promotion within the civil service or contract posts on discriminatory grounds, kinship, affinity or other criteria inconsistent with the principles governing professional conduct.

M. Use of public authority by civil servants; abuse of office by contract staff

– Using the powers of public office for purposes other than those provided for by law, and abuse of office by contract staff, are prohibited. – Civil servants and contract staff may not seek personal benefits or advantages, or cause material or moral harm to others, through decision-making, advice, drafting legislation, appraisal or control activities. – Civil servants and contract staff may not use their official position or relationships to influence internal or external investigations or to cause a particular measure to be taken. – Civil servants and contract staff may not require other civil servants or contract staff to join organisations or associations of any kind, or suggest that they do so with promises of material or professional advantages.

N. Use of public resources

– Acting at all times as responsible stewards, civil servants and contract staff must protect the public and private property of the state and of administrative-territorial units and avoid causing any damage. – Civil servants and contract staff must use working time and material assets only for the activities of their (public) function. – Civil servants and contract staff must propose and ensure the useful and efficient use of public money, in accordance with the law. – Using working time or logistics for personal publishing or teaching activities is prohibited.

O. Restrictions on participation in purchases, concessions or leases

– Any civil servant or contract employee may purchase an asset privately owned by the state or by administrative-territorial units that is offered for sale in accordance with the law, except in the following cases:

1. where they learned, in the course of or as a result of their duties, of the value or quality of the assets to be sold;

2. where they took part, in the course of their duties, in organising the sale of the asset;

3. where they can influence the sale or have obtained information to which other persons interested in buying the asset did not have access.

– These provisions also apply, mutatis mutandis, to the concession or lease of an asset in the public or private ownership of the state or administrative-territorial units.

– Providing information on assets in the public or private ownership of the state or administrative-territorial units that are being sold, conceded or leased, other than as provided for by law, is prohibited.

Article 23

(1) The National Agency of Civil Servants coordinates, monitors and controls the application of the general rules of conduct for civil servants, in accordance with the law. (2) The National Agency of Civil Servants may not influence the proceedings of the ASPAAS Disciplinary Committee investigating breaches of the general rules of conduct for civil servants as disciplinary breaches, in accordance with the law. (3) Civil servants may not be sanctioned or harmed in any way for reporting in good faith to the National Agency of Civil Servants or the competent disciplinary committee, in accordance with the law. (4) Anyone may report to the National Agency of Civil Servants breaches of the rules of conduct by ASPAAS civil servants, or coercion or threats against a civil servant to make them break or misapply the law; this does not preclude referral to the disciplinary committee, in accordance with the law.

Article 24

An ethics adviser, a civil servant responsible for ethics advice within the institution, is designated by Order of the President of ASPAAS.

Article 25

(1) The civil servant designated for ethics advice and monitoring compliance with the rules of conduct performs the following tasks:

a) providing advice and assistance to ASPAAS civil servants on compliance with the rules of conduct;

b) monitoring the application within ASPAAS of the Code of Conduct approved by Law No 7/2004, republished, as amended and supplemented;

c) drawing up quarterly reports on compliance with the rules of conduct by ASPAAS civil servants.

(2) The quarterly reports, approved by the head of the institution, are communicated to ASPAAS civil servants and sent quarterly to the National Agency of Civil Servants within the deadlines and in the standard form set by Order of the National Agency of Civil Servants No 1200/2013 on monitoring compliance with the rules of conduct and the implementation of disciplinary procedures. (3) ASPAAS reports on compliance with the rules of conduct are centralised in a database used for:

a) identifying the causes of breaches of the rules of professional conduct, including coercion or threats against a civil servant to make them break or misapply the law;

b) identifying ways of preventing breaches of the rules of professional conduct;

c) adopting measures to reduce and eliminate cases of non-compliance with the law.

Article 26

(1) ASPAAS coordinates and controls the application of the general rules of professional conduct for contract staff, in accordance with the law. (2) ASPAAS may not influence the institution’s disciplinary proceedings conducted under the Labour Code (Law No 53/2003), as amended and supplemented. (3) Contract staff may not be sanctioned or harmed in any way for reporting in good faith to the competent disciplinary bodies, in accordance with the law. (4) Anyone may report to ASPAAS breaches by contract employees of the general rules of professional conduct, or coercion or threats against a contract employee to make them break or misapply the law; this does not preclude referral to the institution’s competent disciplinary body, in accordance with the law.

C H A P T E R VI
Organisation of working time

Article 27

(1) Working hours for ASPAAS staff, both civil servants and contract staff, are 8 hours a day and 40 hours a week, as determined by the institution’s management in accordance with the law. (2) ASPAAS public opening hours are set by the institution’s management in accordance with the law. (3) At the start and end of working hours, employees must record their attendance by signing the attendance register. (4) Employees’ attendance is checked by their line managers. (5) Absence from work without prior permission from line managers or without legal documents certifying temporary incapacity for work, and in other situations provided for by law, is considered unjustified absence and may entail disciplinary liability, in accordance with the law. (6) Weekly rest is granted on two consecutive days, Saturday and Sunday. (7) Public holidays and other non-working days are set by law. (8) The maximum legal working time may not exceed 48 hours per week, including overtime, in accordance with the law.

Article 28

A. Contract staff

(1) Under the Labour Code (Law No 53/2003, republished, as amended and supplemented), work performed beyond normal weekly working hours is overtime. (2) Overtime may not be worked without the employee’s consent, except in cases of force majeure or for urgent work to prevent accidents or remedy their consequences. (3) Overtime is compensated by paid time off or paid in accordance with the law.

B. Civil servants

Under Law No 188/1999, republished, as amended and supplemented, for hours worked at the request of the head of the authority or public institution beyond normal working hours, or on public holidays or declared non-working days, executive civil servants are entitled to paid time off or overtime pay in accordance with the law, in conjunction with Articles 120–122 of the Labour Code (Law No 53/2003, republished, as amended and supplemented).

C H A P T E R VII
Organisation of rest time

Article 29

(1) The institution’s staff are entitled in each calendar year to paid annual leave of 21 or 25 working days, depending on length of service, as follows: Length of service / Leave – up to 10 years: 21 working days – over 10 years: 25 working days. (2) The length of service taken into account is that completed during the calendar year for which the leave is granted. (3) For employees who start work during the year, leave is calculated in proportion to the period worked from recruitment to the end of the calendar year, according to the length-of-service bands above. (4) The right to paid annual leave is guaranteed to all employees and may not be assigned, waived or restricted. (5) Non-working public holidays and paid days off are not included in annual leave.

Article 30

(1) Annual leave is scheduled at the end of each year for the following year. (2) The scheduling, rescheduling, postponement, taking and interruption of annual leave, and payment in lieu of untaken leave, are governed by the legal provisions in force for public institutions.

Article 31

(1) In addition to annual leave, employees are entitled, in accordance with the law, to paid leave not counted as annual leave for the following special events:

a) the employee’s marriage – 5 working days;

b) the birth or marriage of a child – 3 working days;

c) the death of the spouse or of a relative up to the second/third degree inclusive of the employee or their spouse – in accordance with the law applicable to contract staff/civil servants – 3 working days;

d) a change of workplace within the same institution involving relocation to another town – 5 working days;

e) blood donors, in accordance with the law;

f) annual medical check-up – one working day (for civil servants);

g) time off for antenatal appointments of up to 16 hours/month, under Article 15 of GEO No 96/2003, for pregnant employees.

(2) Unpaid leave is granted in accordance with the legal provisions in force for public institutions. (3) Leave requests must be submitted at least 5 working days before the requested leave period. In urgent and unforeseeable situations, employees may request leave of up to 3 consecutive days at least one day before it starts. In very exceptional cases, the request may be submitted on the day of leave by the colleague taking over the employee’s tasks.

C H A P T E R VIII

Specific rules on work discipline
 

Article 32
(1) Working relations between the institution’s employees are relations of administrative hierarchy and operational subordination. (2) These relations are set out in the ASPAAS organisational chart approved by Government Decision No 468/28.06.2018 amending Government Decision No 817/15.11.2017 on the structure and number of posts of the Authority for the Public Oversight of Statutory Audit Activity. (3) Within the administrative hierarchy, each employee reports to a single direct line manager. (4) Instructions are passed down through direct line managers. (5) Higher-level managers may also give instructions directly; in that case, the person receiving the instruction must inform their direct line manager.

Article 33
(1) Management staff must give instructions within their remit, as set by the institution’s Rules of Organisation and Functioning or other service instructions, require that they be carried out exactly and check their execution. (2) Instructions must comply with the law and service instructions and must not offend the honour and dignity of those carrying them out. (3) Managers are responsible for the lawfulness, soundness and appropriateness of their instructions and for their consequences. (4) Line managers must make sure that verbal instructions have been correctly understood. (5) Employees must carry out instructions exactly and on time. If the person receiving an instruction considers it unlawful, they must report on its consequences to the person who gave it; if the instruction is maintained, they may, on their own responsibility, refuse to carry it out, reporting to the superior of the person who gave it.

Article 34

(1) Working time is recorded through timesheets and the attendance register/access control system. To this end, management ensures that employees personally sign the attendance register at the start and end of working hours and use their access cards; (2) The responsible person in the Finance, Accounting, Human Resources and Administration Unit draws up the named attendance record, with supporting documents (e.g. leave requests, medical certificates); (3) The previous month’s attendance record, endorsed and approved by management, is kept by the Finance, Accounting, Human Resources and Administration Unit.

Article 35

(1) Employees gain access using their personal access card/pass whenever necessary during the day. (2) Access for guests/visitors to the premises is granted by the responsible person.

C H A P T E R IX
Disciplinary breaches and applicable sanctions

Article 36

(1) ASPAAS has disciplinary authority and may impose disciplinary sanctions on its employees, in accordance with the law, whenever it finds that they have committed a disciplinary breach. (2) A disciplinary breach is a work-related act or omission committed culpably by an employee (civil servant and/or contract staff) in breach of the law, the Rules of Organisation and Functioning, the Internal Regulations, the individual employment contract, or lawful orders and instructions of line managers.

Article 37

(1) For civil servants, the culpable breach of the duties of their post and of the rules of professional and civic conduct laid down in Law No 7/2004, republished, as amended and supplemented, constitutes a disciplinary breach and entails disciplinary liability. (2) Under the law, the following acts committed by employees constitute disciplinary breaches:

a) systematic delays in completing work;

b) repeated negligence in handling work;

c) unjustified absence from work;

d) repeated failure to observe working hours;

e) interventions or pressure to resolve requests outside the legal framework;

f) failure to observe professional secrecy or the confidentiality of confidential work;

g) conduct that harms the prestige of the authority or public institution where they work;

h) engaging in political activities during working hours;

i) refusal to perform their duties;

j) breach of the legal provisions on duties, incompatibilities, conflicts of interest and prohibitions laid down by law for civil servants;

k) other acts defined as disciplinary breaches in the legislation on the civil service and civil servants/contract staff.

(3) For civil servants, the disciplinary sanctions are:

a) written reprimand;

b) a 5–20% reduction in pay for up to 3 months;

c) suspension of the right to advance in pay grades or, where applicable, to promotion in the civil service for 1 to 3 years;

d) demotion within the civil service for up to one year;

e) dismissal from the civil service.

(4) For contract staff, the disciplinary sanctions under the Labour Code (Law No 53/2003, as amended and supplemented) are:

a) written warning;

b) demotion, with the salary of the lower post, for no more than 60 days;

c) a 5–10% reduction in basic salary for 1–3 months;

d) a 5–10% reduction in basic salary for 1–3 months;

e) disciplinary termination of the individual employment contract.

Article 38

The application of disciplinary sanctions serves to restore discipline at work and prevent further disciplinary breaches.

C A P I T O L U L    X
Rules on the disciplinary procedure

Article 39

Disciplinary investigations to establish the degree of culpability for the application of disciplinary sanctions are carried out in accordance with the legal provisions in force specific to each category of staff.

Article 40

In determining the disciplinary sanction, account is taken of the causes and seriousness of the breach, the circumstances in which it was committed, the degree of culpability and its consequences, the employee’s general conduct at work and any previous disciplinary sanctions.

C H A P T E R XI
 
Measures to protect persons who have reported breaches of the law committed by persons in management or executive posts within ASPAAS.

Article 41

(1) Reporting by the institution’s staff of breaches of the law by persons in management or executive posts within the institution, as disciplinary breaches, contraventions or offences, constitutes whistleblowing under the law. (2) Whistleblowing means a report made in good faith of any act involving a breach of the law, professional ethics or the principles of good administration, efficiency, effectiveness, economy and transparency, concerning:

a) corruption offences, offences assimilated to corruption, offences directly linked to corruption, forgery offences and offences committed in or in connection with official duties;

b) offences against the financial interests of the European Community;

c) preferential or discriminatory practices or treatment in the exercise of the institution’s functions;

d) breaches of the rules on incompatibilities and conflicts of interest;

e) misuse of material or human resources;

f) political partisanship in the exercise of official powers, except by elected or politically appointed persons;

g) breaches of the law on access to information and transparency in decision-making;

h) breaches of the law on public procurement and non-reimbursable funding;

i) incompetence or negligence in office;

j) biased staff assessments in recruitment, selection, promotion, demotion and dismissal;

k) breaches of administrative procedures or the establishment of internal procedures in breach of the law;

l) issuing administrative or other acts serving group or clientelist interests;

m) poor or fraudulent management of the institution’s public and private assets;

n) breaches of other legal provisions requiring respect for the principles of good administration and protection of the public interest.

Article 42

The protection of whistleblowing is governed by the following principles:

a) legality;

b) supremacy of the public interest;

c) responsibility;

d) no abusive sanctions;

e) good administration;

f) good conduct;

g) balance;

h) good faith.

Article 43

A report of a breach of the law or of ethical and professional rules may be made, alternatively or cumulatively, in good faith, to:

a) the line manager of the person who breached the law;

b) the head of the institution;

c) the disciplinary committee or other similar bodies of the public institution to which the person who breached the law belongs;

d) judicial bodies;

e) bodies responsible for establishing and investigating conflicts of interest and incompatibilities;

f) parliamentary committees;

g) the media;

h) professional organisations, trade unions or employers’ organisations;

i) non-governmental organisations.

Article 44

Before the disciplinary committee or similar bodies, persons making reports as whistleblowers are protected as follows:

a) whistleblowers are presumed to act in good faith until proven otherwise;

b) at the request of a whistleblower subject to disciplinary investigation following a report, the press and a trade union representative must be invited. Notice is given by announcement on the institution’s website at least 3 working days before the meeting, failing which the report and any disciplinary sanction are null and void;

c) where the person reported is the whistleblower’s direct or indirect superior or has powers to control, inspect or appraise the whistleblower, the whistleblower’s identity will be protected.

C H A P T E R XII
Final provisions
 

Article 45

Employees’ individual petitions – requests, complaints, reports or proposals – are dealt with under the legal procedure laid down in Government Ordinance No 27/2002 regulating the handling of petitions, approved with amendments and supplements by Law No 233/2002.

Article 46

Free and unrestricted access to any public information within the ASPAAS remit, as a fundamental principle of relations between individuals and public authorities, is ensured and organised in accordance with Law No 544/2001 on free access to public information, as amended and supplemented, and Government Decision No 123/2002 approving the Methodological Rules for the application of Law No 544/2001.

Article 47

These Internal Regulations are supplemented by Law No 188/1999 on the Statute of Civil Servants, republished, as amended and supplemented; Law No 53/2003 – the Labour Code, as amended and supplemented; Government Decision No 611/2008 approving the rules on the organisation and career development of civil servants, as amended and supplemented; Government Decision No 1344/2007 on the rules for the organisation and functioning of disciplinary committees; Law No 7/2004 on the Code of Conduct for Civil Servants, as amended and supplemented; Law No 477/2004 on the Code of Conduct for contract staff in public authorities and institutions; Law No 571/2004 on the protection of staff in public authorities, public institutions and other bodies who report breaches of the law; other legal provisions affecting the institution’s activity; and administrative acts (orders, instructions) issued by the President of ASPAAS in exercising their powers and applying specific legislation.

Article 48  

These Internal Regulations enter into force on the date of their approval by order of the President of ASPAAS and apply to all the institution’s employees.

Article 49  

The Internal Regulations will be brought to the attention of all the institution’s employees.